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For taxpayers who
may be
experiencing
difficulty in paying
their property taxes,
there may be help.  
Most cities in the
United States have
Property Tax
Poverty Exemption
Policy and
Guidelines. You may
be eligible to waive
your annual property
tax for one year
read more
  • Real property and real property improvements are required to be reported on the
    personal property statement by the taxpayer. The taxpayer is required to file a
    personal property statement reporting all tangible personal property in the taxing
    jurisdiction as of midnight on Dec. 31 each year prior to the filing year.

  • There is a property tax relief credit available to residents whose total household
    income does not exceed $30,000. The refund is calculated based on the amount
    by which property taxes (or rent) exceed a percentage of the household income.
    The maximum refund is $250. Applicants must file Form RI-1040.
TAXPAYER INFORMATION ABOUT ABATEMENT / DISPUTE  PROCEDURE

REASONS FOR AN ABATEMENT
. It is the intent of the general assembly to ensure that
all taxpayers in Rhode Island are treated equitably. Ensuring that taxpayers are
treated fairly begins where cities and towns meet defined standards related to
performing property values. All properties shall be assessed in a uniform manner,
properties of equal value should be assessed the same. An abatement is a reduction
in the tax
assessed on your property for the fiscal year.

TO DISPUTE YOUR VALUATION OR ASSESSMENT OR CORRECT ANY OTHER
BILLING PROBLEM OR ERROR THAT CAUSED YOUR TAX BILL TO BE HIGHER
THAN IT SHOULD BE, YOU MUST APPLY FOR AN ABATEMENT WITHIN 90 DAYS
FROM THE DATE THE FIRST PAYMENT IS DUE.
You may apply for an abatement if your property is:

  • OVERVALUED - assessed value is more than the fair market value as of
    December 31 for any reason, including clerical and data processing errors.
  • disproportionately assessed in comparison with other properties.
  • Classified incorrectly as residential,commercial, industrial, farm, forest, or
    open space.
  • illegal tax partially or fully exempt.

WHO MAY FILE AN APPLICATION: You may file an application if you are: 1) the
assessed or subsequent (acquiring title after December 31) owner of the property. 2)
the owner’s administrator or executor. 3) a tenant or group of tenants of real estate
paying rent therefrom, and under obligations to pay more than one-half of the taxes
thereon. 4) a person owning or having an interest in or possession of the property, or
5) a mortgagee if the assessed owner has not applied. In some cases, you must pay
all or a portion of the tax before you can file.

WHEN AND WHERE APPLICATION MUST BE FILED. Your application must be filed
with the Board of Assessment Review within 90 days from the date the first tax
payment is due. THESE DEADLINES CANNOT BE EXTENDED OR WAIVED BY THE
ASSESSOR FOR ANY REASON. IF YOUR APPLICATION IS NOT FILED ON TIME, YOU
LOSE ALL RIGHTS TO AN ABATEMENT AND THE ASSESSOR CANNOT BY LAW
GRANT YOU ONE. AN APPLICATION IS FILED WHEN RECEIVED BY THE
ASSESSORS OFFICE.

ASSESSOR’S DISPOSITION. Upon applying for an abatement, you may be asked to
provide the assessor with further written information about the property and to permit
them to inspect it. Failure to provide the information or permit an inspection within 30
days of the request may result in the loss of your appeal rights.

Appeal Form

State Ranking
43rd
Rhode Island Property Tax Home Page